What do I need to use the online charitable registration system and how do I get started?
All that is needed to complete filings requirements is an email address and your organization’s Employer Identification Number (EIN). To get started, create an account as a first-time user on our website.
What information and documents are required for my charity's initial registration and when filing annual reports?
Charities that have never registered before must provide a copy of the articles of incorporation, bylaws, constitution, trust agreement or other creating documents. A copy of the IRS determination letter of exempt status is also required. If your charity does not have tax exempt status, please provide the Ohio Attorney General’s Affirmation of IRS Status Form.
Responses to many of the questions asked in the annual report can be found on the organization’s informational 990 filings with the IRS. A list annual report questions can be viewed here.
How often should I access the online charitable registration system?
Organization representatives should access the system whenever updates to the address, contact information, or other important information about the organization changes. When logging in to view the information, users should pay attention to the To Do List, which shows any activities that are due for the organization. Organization representatives will need to complete a filing annually.
Who from my charity should register to use the online registration system?
Multiple people can be connected to an organization’s charitable filings, and it is suggested that several people from each group register to use the online registration. The online system provides email reminders to everyone associated with the organization, which should reduce the chances of annual filings being forgotten and the associated late filing fees being assessed. Lawyers, accountants, and other advisers for a charity may also want to register in connection with the organization.
What changes within my charity require updates to the Ohio Attorney General’s Office?
Any amendments to a charity’s creating documents should be filed immediately with the Charitable Law Section. Changes in the address, telephone number, officers, amendments to the IRS 990 forms, and other pertinent details also should be shared with the attorney general’s office.
How will I know if someone has made a change to the information filed for my charity?
Email notices will be sent to all email addresses connected with a charity every time a change or filing is completed.
How can I check if my charity is properly registered and current with its filing requirements? How can I provide others with verification that my organization is registered and current?
To see if your charity is in compliance and to view and print a verification of registration with our office, use the Research Charities tool at https://charitableregistration.ohioattorneygeneral.gov/Charities/Research-Charities.aspx.
I handle the filings for multiple charities. How will the system work for me?
Users of the online charitable registration system can gain access to the account of each charity by providing the group’s EIN. Each time users log into the system, they will be asked to select which organization they want to access.
I have forgotten my user ID for the online charitable registration system. What should I do?
The user ID is your email address. If your email address has changed, you will need to register for a new account and contact our office to have your old user account deactivated.
How do I change my password or get a new password if I've forgotten it?
Users can change their password or request a password reset online.
Does Ohio accept the Unified Registration Statement (URS)?
No, Ohio does not accept the URS to meet filing requirements.
What kind of support is available if I have additional questions about the online registration system?
Users can contact the Ohio Attorney General’s office for assistance by calling 800-282-0515 or by emailing CharitableRegistration@OhioAGO.gov.
When do I need to complete registration?
For organizations planning to solicit within the state, the registration process must be completed prior to soliciting gifts. For new Ohio organizations, registration is required within six months of the creation of the trust and prior to soliciting. If an organization completes registration after a fiscal year end, they may be required to file any missed annual reports.
When are the deadlines for filing charitable reports?
The annual filings are due on the 15th day of the fifth month following the close of a fiscal year. For example, if a group’s fiscal year ends Dec. 31, the filing is due on May 15. The office does not grant extensions but abides by extensions granted by the IRS. If an organization has requested and received an IRS extension, the Ohio filing will be due on the same date as the IRS deadline.
For organizations planning to solicit within the state, the registration process must be completed prior to soliciting gifts. For new organizations based in Ohio, registration is required within six months of the creation of the trust and prior to soliciting.
Does the Attorney General honor extensions granted by the IRS and is a form required to extend the state deadline?
The Ohio Attorney General’s Office automatically grants any IRS extension; therefore, you do not need to let us know that you filed for an extension with the IRS and you cannot do this within the online system. We will still send reminders regarding upcoming deadlines, but you can disregard those reminders if you requested an extension.
What are the fees for charitable registration and reporting?
The fee schedule for Ohio groups registering under the Ohio Charitable Trust Act is based on the group’s assets:
| Assets |
Fees |
| Less than $25,000 |
$0 |
| $25,000 - $100,000 |
$50 |
| $100,000 - $500,000 |
$100 |
| $500,000 or more |
$200 |
There is a $200 late fee assessed for groups failing to submit trust fees by the deadline. The date of the online submission is used to determine timeliness.
For groups soliciting in Ohio and registering under the Charitable Organizations Act, the fee schedule is based on the amount of contributions received:
| Contributions |
Fees |
| Less than $5,000 |
$0 |
| $5,000 - $25,000 |
$50 |
| $25,000 - $50,000 |
$100 |
| $50,000 or more |
$200 |
There is a $200 late fee assessed for groups failing to submit solicitation fees by the deadline. The date of the online submission is used to determine timeliness.
Why was my charity assessed a late fee?
Late fees are automatically assessed by the system when groups fail to complete their required filings and pay their filing fees by the due date.
How do I pay my charity's filing fees?
You can pay filing fees through the online filing system with a credit card or electronic check. If your organization needs to authorize a payee for electronic payment, please be sure this is taken care of prior to submitting a payment online. Otherwise, your organization could be subject to late fees if an electronic check does not go through due to the State of Ohio not being listed as an approved recipient of funds.
We do not accept cash, paper checks, or payment over the phone.
Is it possible to have my organization's late filing fees reduced or removed?
Ohio Revised Code Sections 109.31 and 1716.02 allow for a late fee to be abated if there were extenuating circumstances beyond the control of the board members and/or person filing that prevented the trust or solicitation fee payment from being submitted on time. Full or partial abatements can be granted.
To be considered for an abatement of late fees, an organization must provide a written request that explains the circumstances that caused their fee payment to be late and why the circumstances qualify for an abatement. The request can be emailed to CharitableRegistration@OhioAGO.gov, or can be mailed to:
Ohio Attorney General's Office
Charitable Law Section
30 E. Broad St., 25th Floor
Columbus, OH 43215
Why was my charitable lead trust not assessed any filing fees?
Due to how they are set up, charitable lead trusts do not have to pay filing fees, but still must file with our office.
What kinds of charities have to file with the Ohio Attorney General’s Office?
Any charity incorporated or otherwise organized in Ohio, holding assets in Ohio, and/or holding program services in Ohio, must register under the Charitable Trust Act. In addition, any organization that solicits for a charitable purpose must register in Ohio under the Charitable Organization Act. There are some circumstances when Ohio charities might be required to file under both provisions.
The online charitable registration system automatically determines for users what information is required based on the responses provided to questions.
What types of organizations are exempted from the various charitable filing requirements?
The most common exemptions under the Charitable Trust Act are:
- Churches
- Schools that maintain regular faculty and curricula and maintain a location where students attend
- Qualifying charitable remainder trusts or trusts with revocable charitable interests
- Charitable trusts which are not located in Ohio, are not incorporated in Ohio, have not filed information with the IRS indicating the trust is located in Ohio, do not conduct program services in Ohio, nor have assets in Ohio
Under the Charitable Organizations Act, the most common exemptions include:
- Churches
- Educational institutions if the contributions sought are confined to alumni, faculty, trustees, students, and their families
- Public primary and secondary schools when solicitations are limited to alumni, faculty, or the population of the school district
How do I know if my charity might be exempt from any of the filing or registration requirements?
In order to be exempt with our office, your organization must request an exemption determination through the online charitable registration system. When your organization requests a determination, it is important to select all exemptions that may apply. Your organization may be required to register under two different statutes, so it is possible to be exempt under one statute but still be required to file annual reports. In order for our office to make a determination on whether an exemption is appropriate, supporting documentation such as bylaws and other information can be uploaded when the request is made, emailed to CharitableRegistration@OhioAGO.gov, or mailed to our office:
Ohio Attorney General’s Office
Charitable Law Section
30 E. Broad St., 25th Floor
Columbus, OH 43215
The requesting organization will receive an email and a letter granting or refusing the exemption, and that information will be entered into the organization’s file. Failure to provide supporting documentation within one month of the request will result in a rejection of the request.
Are exemptions from charitable reporting requirements permanent?
Changes in the purpose, control or activities of the organization may affect the exempt status, and the organization should request another determination when such changes occur. Additionally, legislative or administrative code changes may also affect the types of groups that qualify for exemptions.
If my charity receives an exemption under one of the categories, does that mean that I don’t ever need to file anything with the Ohio Attorney General’s Office?
Because there are two different statutory provisions that require charities to register with the Ohio Attorney General’s Office, an exemption under one statute doesn’t necessarily mean that filings aren’t required under the other statute. The online charitable registration system tracks what type of exemption is granted, and organizations can check the online to do list for their organization to determine if filings are required. Additionally, if an organization changes its bylaws, articles of incorporation, etc., the exemption may no longer be valid, and the organization may be required to register. The General Assembly could also change the law affecting exemptions.
If my organization is a subsidiary or chapter of a national charitable organization, do we need to register?
Your organization is still required to register with our office. You should have documentation from the parent organization that confirms that you are in good standing and that your financial reports are included in the federal group return.
If you have a parent organization that files on your behalf with the IRS, you are also allowed to file a consolidated annual report with our office.
My charity has assets below $25,000 this year. Do we need to file an annual report?
Regardless of the asset levels during any particular year, organizations need to log into the system prior to their filing deadline. The online charitable registration system will ask users basic introductory questions each year, and based on the responses provided, additional information may be requested. For organizations with assets below $25,000, the filing will be completed with only a few brief questions.